Information production requirement: transporters, cold storage and warehouses must provide data for VAT administration, including opening stock statements.

Rule 67 requires transporters, cold storage operators, warehouse operators and other persons to produce information necessary for VAT administration. Persons deemed registered at commencement must file an opening stock statement for goods not taxed under the prior Sales Tax Act in Form DVAT-18A along with their first return in Form DVAT-16.

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